Baristas Coffee Company, Inc. (BCCI)

[BobSinCA]

Within the financials, will also be interesting to see details on the $1.7M in advertising announced on October 1, and discussed on this board at that time.

Details in two respects:

- How many common and/or preferred shares were issued for the advertising? At the time, it was said that the shares were issued 'at a premium to market.'

- And, how is the $1.7M being treated on the financial statements? Note that although $1.7M was the announced amount, I think it is fair to expect that the actual amount purchased was/will be less, as likely the company arranged to buy at least some of the advertising at a discount based on last minute purchases of otherwise unsold 'spots.'

Advertising is supposed to be expensed when it happens, at the market price of the issued shares. Likely not all happened in Q4 (although at least some did to support the Cape Coral opening), so the value of some/most of the shares should be on the balance sheet on December 31, 2013, as a 'prepaid expense.'

Before making this post I attempted to re-read the precise PR issued at the time, but for some reason it is no longer on the BCCI website. Perhaps another board member saved a copy of it at the time, and can report what precisely it said about shares and value being purchased.